Wesley Bille: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Wesley Bille
Largest movements
- Receivables after one year +€408,000
new in 2025: €408,000
- Cash +€44,046
up €44,046 (+72.5%), from €60,742 to €104,788
mainly Debts after one year (+€413,007) and Other debts (+€48,041)
- Debts after one year +€413,007
up €413,007 (+228.0%), from €181,127 to €594,134
- Other debts +€48,041
up €48,041 (+34.3%), from €140,053 to €188,094
- Gross operating margin -€136,642
down €136,642 (-65.9%), from €207,229 to €70,587
- Taxes -€32,120
down €32,120 (-76.5%), from €41,960 to €9,840
- Depreciation +€2,997
up €2,997 (+18.7%), from €16,026 to €19,024
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,060 | €846,018 | +€451,958 | +114.7% |
| Fixed assets | 21/28 | €327,309 | €321,436 | -€5,873 | -1.8% |
| Tangible fixed assets | 22/27 | €327,309 | €321,436 | -€5,873 | -1.8% |
| Land and buildings | 22 | €294,145 | €286,893 | -€7,252 | -2.5% |
| Plant, machinery and equipment | 23 | €1,452 | €1,108 | -€344 | -23.7% |
| Furniture and vehicles | 24 | €28,041 | €24,562 | -€3,479 | -12.4% |
| Other tangible fixed assets | 26 | €3,671 | €8,874 | +€5,202 | +141.7% |
| Current assets | 29/58 | €66,751 | €524,582 | +€457,831 | +685.9% |
| Amounts receivable after more than one year | 29 | - | €408,000 | +€408,000 | |
| Other amounts receivable | 291 | - | €408,000 | +€408,000 | |
| Amounts receivable within one year | 40/41 | €542 | - | -€542 | |
| Trade receivables | 40 | €542 | - | -€542 | |
| Current investments | 50/53 | €1,150 | €1,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,742 | €104,788 | +€44,046 | +72.5% |
| Deferred charges and accrued income | 490/1 | €4,316 | €10,644 | +€6,328 | +146.6% |
| Total equity and liabilities | 10/49 | €394,060 | €846,018 | +€451,958 | +114.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €375,460 | €827,418 | +€451,958 | +120.4% |
| Amounts payable after more than one year | 17 | €181,127 | €594,134 | +€413,007 | +228.0% |
| Financial debts | 170/4 | €181,127 | €594,134 | +€413,007 | +228.0% |
| Amounts payable within one year | 42/48 | €194,333 | €231,476 | +€37,144 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €34,755 | €26,993 | -€7,762 | -22.3% |
| Trade debts | 44 | €8,562 | €7,973 | -€589 | -6.9% |
| Suppliers | 440/4 | €8,562 | €7,973 | -€589 | -6.9% |
| Taxes, remuneration and social security | 45 | €10,963 | €8,417 | -€2,546 | -23.2% |
| Taxes | 450/3 | €10,963 | €8,417 | -€2,546 | -23.2% |
| Other amounts payable | 47/48 | €140,053 | €188,094 | +€48,041 | +34.3% |
| Accrued charges and deferred income | 492/3 | - | €1,807 | +€1,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,026 | €19,024 | +€2,997 | +18.7% |
| Other operating charges | 640/8 | €3,866 | €5,407 | +€1,541 | +39.9% |
| Gross operating margin | 9900 | €207,229 | €70,587 | -€136,642 | -65.9% |
| Operating profit (loss) | 9901 | €187,337 | €46,156 | -€141,180 | -75.4% |
| Financial income | 75/76B | €0 | €1,828 | +€1,828 | +18282100.0% |
| Recurring financial income | 75 | €0 | €1,828 | +€1,828 | +18282100.0% |
| Financial charges | 65/66B | €8,768 | €9,885 | +€1,117 | +12.7% |
| Recurring financial charges | 65 | €8,768 | €9,885 | +€1,117 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €178,568 | €38,100 | -€140,469 | -78.7% |
| Income taxes | 67/77 | €41,960 | €9,840 | -€32,120 | -76.5% |
| Profit (loss) for the period | 9904 | €136,608 | €28,260 | -€108,349 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €136,608 | €28,260 | -€108,349 | -79.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.